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NY M83380





June 7, 2006

CLA-2-61:RR:NC:TA:N3:356 M83380

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0010; 6110.20.2069

Ms. Joan Studeny
GHY USA, Inc.
572 South Fifth Street
Pembina, ND 58271

RE: The tariff classification of men’s knit garments from China.

Dear Ms. Studeny:

In your letter dated April 27, 2006, you requested a tariff classification ruling on behalf of Western Glove Works. As requested, your samples will be returned.

Style SM4200 is a men’s pullover garment constructed from 100% cotton, finely knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style SM4200 features a rib knit crew neckline; short sleeves with pieced, raw edge fabric sewn to the sleeve ends; large appliqués on the center chest; and a straight bottom with pieced, raw edge fabric extensions.

Style SM4201 is a men’s Henley-style shirt constructed from 100% cotton, finely knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. Style SM4201 is designed as a layered look garment resembling a short sleeve shirt worn over a long sleeve shirt. Style SM4201 features a round neckline; a partial front opening with two button closures; short, hemmed raglan sleeves sewn over long, hemmed raglan sleeves; a screen print design and an appliqué on the left chest; and a straight, hemmed bottom.

Style SM4220 is a men’s pullover garment constructed from 100% cotton, pique knit fabric that measures 20 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit spread collar; a faux placket with a jersey knit insert that resembles a crew neck garment worn underneath; short sleeves with rib knit cuffs; jersey knit raw edge extensions at the sleeve ends; a patch pocket with an embroidered logo on the left chest; a cut work design on the left front panel; a flocked design on the back panel; and a straight, hemmed bottom with pieced, raw edge fabric extensions.

Style SM4221 is a men’s pullover garment constructed from 100% cotton, pique knit fabric that measures 20 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit spread collar; a faux placket with a jersey knit insert that resembles a crew neck garment worn underneath; long, hemmed sleeves with raw edge fabric extensions at the cuffs; a flocked design on the left chest; and a straight, hemmed bottom with raw edge fabric extensions.

The applicable subheading for Style SM4200 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% ad valorem.

The applicable subheading for Style SM4201 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The duty rate is 19.7% ad valorem.

Although classification in heading 6105 was suggested for Styles SM4220 and SM4221, the garments are designed with a faux placket and do not have an opening at the neck. The jersey knit, crew neck insert forms the actual front neckline of the garments. Consequently, the applicable subheading for Styles SM4220 and SM4221 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Styles SM4200, SM4201, SM4220, and SM4221 fall within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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